CLA-2-71:RR:NC:N1:113 G81915
Ms. Nicha Caranto
101 Pembrook Loop
Staten Island, NY 10309
RE: The tariff classification of handicrafts from Thailand
Dear Ms. Caranto:
In your letter dated August 28, 2000, you requested a tariff classification ruling.
The samples you submitted are a miniature tea kettle, a small jewelry box, a vase, and two types of artificial flowers. The miniature tea kettle is made of silver and measures 1 inch high. The next item is an earthenware vase covered with weaved bamboo. It stands about 6.5 inches tall. The last two articles are artificial flowers. One style is a sprig of pink flowers with green leaves made from man-made nylon. The back of the sprig has a safety pin attached. The other style of flower is a tiny pot of artificial tulips measuring 3 inches high. You also included a loose bunch of tulips with this sample. The tulips are made of a synthetic clay mixture consisting of corn flour, starch, glue, cold cream, preservative, and paint.
The applicable subheading for the miniature tea kettle will be 7114.11.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, articles not elsewhere specified or included of a type used for household, table or kitchen use, toilet and sanitary wares, all the foregoing and parts thereof, of silver, other. The general rate of duty will be 3 percent ad valorem.
Articles which are classifiable under subheading, 7114.11.6000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations
The applicable subheading for the vase will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other. The general rate of duty will be 6 percent ad valorem.
Articles which are classifiable under subheading 6913.90.5000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations
The applicable subheading for the nylon flowers will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, other than plastics, of other materials, other, of man-made fibers. The general rate of duty will be 9 percent ad valorem.
Articles which are classifiable under subheading 6702.90.3500 HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations
The applicable subheading for the synthetic clay flowers, potted or not, will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, other than plastics, of other materials, other, other. The general rate of duty will be 17 percent ad valorem.
Articles which are classifiable under subheading 6702.90.6500 HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
As discussed during our telephone conversation, we are unable to provide the tariff classification of the small jewelry box without additional information. Please advise us of the precise type of metal that the box is composed of.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division